Ấn phẩm:
The factors impact on accounting conservatism of listed companies in Vietnam stock exchange
Tóm tắt
This study examines the influence of factors of financial characteristics on accounting conservatism of non-financial listed enterprises in Vietnam in the period 2016-2022. This research uses a quantitative research method with data collected from financial reporting of companies listed on Vietnam stock exchange in the period 2016-2022 with 4,029 observations. The dependent variable is accounting conservatism which is measured by Basu (1997) model. The results show that audit quality, financial leverage, liquidity, financial distress, firm size, and Covid-19 have an impact on accounting conservatism. However, sales growth and capital intensity do not affect the accounting conservatism of listed enterprises in Vietnam. This research offers recommendations to relevant parties including state management agencies, auditors, and investors.
Mô tả
Tác giả
Nguyen Thi Hong MA
Nguyen Thi Xuan Hong MA
Pham Duc Cuong Assoc.Prof. PhD
Nguyen Thi Xuan Hong MA
Pham Duc Cuong Assoc.Prof. PhD
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2024
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Financial characteristics , Accounting conservatism , BIG4 , Sales growth , Covid-19
Bộ sưu tập
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
